07/02/2026 | Press release | Distributed by Public on 07/02/2026 15:02
Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm.
On July 1, 2026, the Audit Committee (the "Audit Committee") of the Board of Directors (the "Board") of BiomX Inc. (the "Company") determined, and the Board subsequently ratified and confirmed, to dismiss Kesselman & Kesselman, Certified Public Accountants (Isr.), a member firm of PricewaterhouseCoopers International Limited ("PwC"), as the Company's independent registered public accounting firm. The dismissal of PwC became effective automatically upon, and simultaneously with, the effectiveness of the engagement of Barzily & Co., Certified Public Accountants (Isr.) ("Barzily"), described under Item 4.01(b) below, which occurred on July 1, 2026 (such date, the "Dismissal Date").
The reports of PwC on the Company's consolidated financial statements for each of the fiscal years ended December 31, 2024 and December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to audit scope or accounting principles, except that each such report included an explanatory paragraph expressing substantial doubt as to the Company's ability to continue as a going concern.
The decision to dismiss PwC was recommended and approved by the Audit Committee and was ratified and approved by the Board.
During the Company's two most recent fiscal years ended December 31, 2024 and December 31, 2025, and the subsequent interim period through the Dismissal Date, there were no disagreements between the Company and PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to PwC's satisfaction, would have caused PwC to make reference to the subject matter of the disagreement in connection with its reports.
During the Company's two most recent fiscal years ended December 31, 2024 and December 31, 2025, and the subsequent interim period through the Dismissal Date, there were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided PwC with a copy of the disclosures set forth in this Item 4.01(a) and has requested that PwC furnish the Company with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether PwC agrees with the statements made herein and, if not, stating the respects in which it does not agree. The Company will file such letter as Exhibit 16.1 to an amendment to this Current Report on Form 8-K within two business days of the Company's receipt thereof.
(b) Engagement of New Independent Registered Public Accounting Firm.
On July 1, 2026, the Audit Committee approved, and the Board ratified and confirmed, the engagement of Barzily as the Company's new independent registered public accounting firm for the fiscal year ending December 31, 2026, effective as of July 1, 2026. Barzily's engagement is memorialized in an engagement letter dated June 16, 2026, executed by the Chairperson of the Audit Committee on behalf of the Company on July 1, 2026.
During the Company's two most recent fiscal years ended December 31, 2024 and December 31, 2025, and the subsequent interim period prior to Barzily's engagement, neither the Company nor anyone on its behalf consulted with Barzily regarding either (i) the application of accounting principles to a specified completed or proposed transaction, or the type of audit opinion that might be rendered on the Company's financial statements, and no written report or oral advice was provided to the Company by Barzily that was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a "disagreement," as defined in Item 304(a)(1)(iv) of Regulation S-K, or a "reportable event," as defined in Item 304(a)(1)(v) of Regulation S-K.